Suncraft Energy Private Limited & Another v. The Assistant Commissioner, State Tax, Ballygunge Charge & Others

INTRODUCTION

The dispute in Suncraft Energy Private Limited & Another v. The Assistant Commissioner, State Tax, Ballygunge Charge & Others arose from the reversal of Input Tax Credit (ITC) under the West Bengal Goods and Services Tax Act, 2017 (WBGST Act).

The appellants had purchased goods and services from the fourth respondent, a registered supplier, and paid the entire consideration including GST. The appellants claimed ITC on the basis of valid tax invoices. However, certain invoices issued by the supplier were not reflected in the appellants’ Form GSTR-2A for the Financial Year 2017-18 because the supplier had not disclosed those invoices in GSTR-1.